The Resource Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen

Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen

Label
Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen
Title
Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen
Creator
Subject
Language
eng
Summary
In the current real estate market the treatment of forward transactions for the purchase of buildings to be built in future, trapped cash, which cannot be distributed and Warranty and Indemnity (W&I) insurance are very relevant. This article explains the main aspects of forward transactions, such as forward funding-forward sale, asset deal-share deal, transaction risks and the real estate purchase tax and capital gains tax aspects. With respect to trapped cash, up-stream loans, the dissolution of capital reserves and repayments and restructurings with a step-up are described. With respect to W&I insurances, the article deals with practical aspects, the conclusion of such transactions by the purchaser and seller and the seller-buyer flip, the insurance protection, stapled insurances and claims
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 37 (2019), no. 12 ; p. 868-877
http://library.link/vocab/creatorName
  • Oberlechner, P
  • Vaishor, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • immovable property
  • building industry
  • immovable property transfer tax
  • capital gains tax
  • upstream loan
  • convertible bond
  • insurance
Label
Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen
Instantiates
Publication
Label
Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen
Publication

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